Finance (No. 2) Act 2017

43(1)Section 554Z11A (temporary non-residents) is amended in accordance with this paragraph.U.K.

(2)In subsection (2)—

(a)after “554Z9(2)” insert “ or (2A) ”;

(b)after “554Z10(2)” insert “ or (2AA) ”.

(3)In subsection (3)(d)(i), for “554Z9(2) or 554Z10(2)” substitute “ 554Z9(2) or (2A) or 554Z10(2) or (2AA) ”.